VERLYMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VERLYMO
Largest movements
- Tangible fixed assets -€21,609
down €21,609 (-7.9%), from €273,668 to €252,059
of which Land and buildings: -€15,200
- Deferred charges and accrued income +€6,758
up €6,758 (+669.0%), from €1,010 to €7,768
- Debts after one year -€16,566
down €16,566 (-4.6%), from €359,933 to €343,367
of which Financial debts: -€17,924
- Gross operating margin +€2,793
up €2,793 (+8.9%), from €31,342 to €34,135
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,405 | €265,916 | -€13,490 | -4.8% |
| Fixed assets | 21/28 | €273,668 | €252,059 | -€21,609 | -7.9% |
| Tangible fixed assets | 22/27 | €273,668 | €252,059 | -€21,609 | -7.9% |
| Land and buildings | 22 | €259,667 | €244,467 | -€15,200 | -5.9% |
| Plant, machinery and equipment | 23 | €2,089 | €1,086 | -€1,003 | -48.0% |
| Other tangible fixed assets | 26 | €11,913 | €6,506 | -€5,406 | -45.4% |
| Current assets | 29/58 | €5,737 | €13,856 | +€8,119 | +141.5% |
| Amounts receivable within one year | 40/41 | €3,600 | €4,322 | +€722 | +20.1% |
| Other amounts receivable | 41 | €3,600 | €4,322 | +€722 | +20.1% |
| Cash at bank and in hand | 54/58 | €1,127 | €1,766 | +€639 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,010 | €7,768 | +€6,758 | +669.0% |
| Total equity and liabilities | 10/49 | €279,405 | €265,916 | -€13,490 | -4.8% |
| Equity | 10/15 | -€114,609 | -€114,495 | +€114 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,609 | -€134,495 | +€114 | +0.1% |
| Amounts payable | 17/49 | €394,015 | €380,411 | -€13,604 | -3.5% |
| Amounts payable after more than one year | 17 | €359,933 | €343,367 | -€16,566 | -4.6% |
| Financial debts | 170/4 | €242,716 | €224,792 | -€17,924 | -7.4% |
| Other amounts payable | 178/9 | €117,217 | €118,575 | +€1,359 | +1.2% |
| Amounts payable within one year | 42/48 | €33,122 | €35,394 | +€2,272 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €17,402 | €17,924 | +€522 | +3.0% |
| Trade debts | 44 | €12,061 | €13,810 | +€1,750 | +14.5% |
| Suppliers | 440/4 | €12,061 | €13,810 | +€1,750 | +14.5% |
| Other amounts payable | 47/48 | €3,659 | €3,659 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €960 | €1,650 | +€690 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,609 | €21,609 | = | 0.0% |
| Other operating charges | 640/8 | €2,809 | €3,137 | +€328 | +11.7% |
| Gross operating margin | 9900 | €31,342 | €34,135 | +€2,793 | +8.9% |
| Operating profit (loss) | 9901 | €6,924 | €9,389 | +€2,465 | +35.6% |
| Financial income | 75/76B | - | €122 | +€122 | |
| Recurring financial income | 75 | - | €122 | +€122 | |
| Financial charges | 65/66B | €9,148 | €9,397 | +€249 | +2.7% |
| Recurring financial charges | 65 | €9,148 | €7,563 | -€1,585 | -17.3% |
| Non-recurring financial charges | 66B | - | €1,834 | +€1,834 | |
| Profit (loss) for the period before taxes | 9903 | -€2,224 | €114 | +€2,338 | |
| Profit (loss) for the period | 9904 | -€2,224 | €114 | +€2,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,224 | €114 | +€2,338 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.